Tom Coughlin, completing his eighth year with the Giants and his 17th as an NFL head coach, is 66 years old and the day after his team was officially eliminated from playoff contention, he admitted defeat and failure are not getting any easier to handle.

“The losing part is hard,’’ Coughlin said yesterday. “It’s very hard. It gets harder and harder, I think, the older that you get. The competition and the winning is what fires you, what gives you the true, true desire to seek more. But the losing part is very difficult to get over.’’

“Well, I’m not talking about me,’’ he said, smiling. “I’m much too young for anybody to talk about that.’’

Asked if intends to be back for the 2013 season, Coughlin said, “As I’m standing right here, if they’ll have me.’’

* General manager Jerry Reese said he’s heard Marc Ross, the Giants’ director of college scouting, is a “hot prospect’’ for general manager jobs. The Giants have granted permission to the Jets and Panthers to speak with Ross. … Reese said he tried to get a contract extension worked out during the season with WR Victor Cruz but “obviously it didn’t work out. We’ll see what happens during this offseason.’’

Cruz is scheduled to be a restricted free agent.

* Reese on DE Osi Umenyiora: “He’s one of my all-time favorite players in the National Football League. Not just Giant, all-time favorite players. I was happy to see him stay healthy this season and when he’s a healthy guy, he’s another guy that has some tread left on his tires. He’s still got a lot of football left in him.’’